Retrospective stamp duty land tax legislation was not incompatible with the appellants’ rights under the European Convention on Human Rights.
The appellants sought to take advantage of what has been described as ‘aggressive’ avoidance schemes designed to allow them to escape stamp duty land tax (SDLT) on property purchases. Retrospective legislative changes were made (to FA 2003, s 45) to effectively block the schemes.
The appeal followed the High Court’s refusal to allow the appellants permission to bring judicial review proceedings against HM Treasury and HM Revenue and Customs on the basis that the legislative changes infringed their rights under the European Convention on Human Rights (ECHR). The appellants sought a declaration of incompatibility as to the legislative changes under the Human Rights Act 1998, s 4.
The Court of Appeal had to decide whether the High Court was
